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This study aims to examine and analyze the effect of capital structure and fixed asset turnover on return on assets (ROA) at PT Argo Pantes Tbk during the period 2013–2022. The research employs a quantitative method with a statistical analysis approach, using secondary data obtained from the company’s financial statements. The data analysis techniques include classical assumption tests, namely normality, multicollinearity, heteroscedasticity, and autocorrelation tests, followed by multiple linear regression analysis. Hypothesis testing is conducted through the coefficient of determination, partial statistical testing (t-test), and simultaneous statistical testing (F-test). The results indicate that capital structure has a significant effect on return on assets. This is evidenced by a t-value of 2.986, which is greater than the t-table value of 2.36462, and a significance level of 0.020, which is lower than 0.05. These findings suggest that an optimal capital structure plays an important role in improving the company’s profitability performance. Therefore, capital structure management should be considered a strategic factor by management in enhancing financial efficiency and overall corporate performance.

This study aims to analyze the effect of sustainability report disclosure, audit committee meeting frequency, liquidity, leverage, and total asset turnover on profitability in mining companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. Profitability is measured using Return on Equity (ROE). This research adopts a quantitative approach using secondary data obtained from annual financial statements and sustainability reports. The sample was selected using purposive sampling, yielding 34 mining companies with 102 observations in total. Multiple linear regression analysis was employed after fulfilling classical assumption tests. The results indicate that sustainability report disclosure, audit committee meetings, liquidity, leverage, and total asset turnover simultaneously have a significant effect on profitability. However, partially, total asset turnover has a positive and significant impact on profitability. Meanwhile, sustainability report disclosure, audit committee meeting frequency, liquidity, and leverage do not significantly affect profitability. These findings suggest that asset utilization efficiency plays a crucial role in improving profitability in the mining sector. This study is expected to provide insights for companies, investors, and regulators to understand the determinants of profitability better and to support improved corporate governance and financial decision-making in mining companies.

This study examines how company size, asset growth, tangibility, leverage, and total asset turnover affect profitability in consumer manufacturing companies listed on the Indonesia Stock Exchange from 2019 to 2023, using secondary data collected via purposive sampling. The independent variables in this study include the natural logarithm of total assets, asset growth (this year’s total assets relative to the previous year), and tangibility (the fixed asset ratio to total assets). Leverage uses the debt-to-asset ratio, and total asset turnover uses the total asset turnover ratio, while the dependent variable of profitability uses return on assets. Of the 108 companies in the population, 19 that met the research sample criteria were selected, yielding 95 observations. Data analysis was conducted using multiple linear regression, accompanied by classical assumption tests and hypothesis testing through F-tests and t-tests. The findings of this study reveal that asset growth has a significant positive effect on profitability, while leverage shows a significant negative effect. However, firm size, tangibility, and total asset turnover do not exhibit significant relationships with profitability. This study contributes both theoretically and practically to understanding the internal determinants of financial performance in the consumer sector and serves as a reference for management.

This study evaluates the impact of TATO, ROA, DER, stock returns, and firm size on company value (PBV) for 28 infrastructure companies listed on the Indonesia Stock Exchange (IDX) during 2021–2023. The background to this research is the crucial role of the infrastructure sector amid government budget dynamics that affect corporate performance and investor perception. The results show that ROA, DER, and stock returns have a significant positive effect on company value. This indicates that high profitability, optimal debt management, and good stock returns send positive signals to the market. Conversely, TATO was found to have a significant negative effect, reflecting that inefficiencies in asset management can reduce investor confidence. Meanwhile, firm size had no significant impact on company value. This study recommends that investors use ROA, DER, and stock return as key indicators in decision-making. At the same time, companies are advised to optimise profitability and debt management to enhance their value in the eyes of investors.

The purpose of this research was to analyze the role of profitability in moderating the relationship green accounting, environmental performance, and total asset turnover on firm value in the 2019-2023 food and beverage subsector. All food and beverage companies listed on the Indonesia Stock Exchange (IDX) in that period became the research population. The purposive sampling technique resulted in 80 companies. Analyzed were using Descriptive Statistics, Classical Assumption Tests, Hypothesis Testing, and Moderated Regression Analysis (MRA).The result show that green accounting has a negative and significant effect on firm value, while environmental performance has a positive and significant effect.Total asset turnover does not significantly affect firm value. Furthermore, profitability is proven to moderate the relationship between green accounting and environmental performance with firm value but does not moderate the effect of total asset turnover. Based on these findings, green accounting plays a role in influencing firm value, although it is not the primary factor determining investors assessments. The implementation of environmental performance is more widely perceived as a form of social responsibility and sustainability that enhances public trust and market value. Meanwhile, efficiency in asset utilization through total asset turnover is not considered a key determinant in increasing firm value.

This study aims to analyze the Effect of Return on Equity (ROE), Total Asset Turnover (TATO), Net Profit Margin (NPM) on Stock Prices in food and beverage companies listed on the Indonesia Stock Exchange for the 2020-2024 period. The approach in this study is to use a quantitative approach, and based on the objectives, this type of research is causal. The independent variables in this study include Return on Equity (ROE), Total Asset Turnover (TATO), and Net Profit Margin (NPM) and the dependent variable in this study is Stock Price. The population in this study is food and beverage companies listed on the Indonesia Stock Exchange, totaling 27 companies for the 2020-2024 period. This study uses the Purposive Sampling method, selecting 18 companies multiplied by 5 periods, resulting in a sample size of 90 samples in this study. This study uses descriptive statistical analysis using secondary data with descriptive statistical tests. Continued with the classical assumption test using the multiple regression model hypothesis testing method. This study uses panel data regression tool analysis with the help of SPSS 26 application tools. The results of the study show that: (a) Return on equity (ROE) has a positive effect on share prices, (b) Total Asset Turnover (TATO) does not have an effect on share prices, (c) Net Profit Margin (NPM) has a positive effect on share prices.

This study aims to analyze the effect of Total Asset Turnover (TATO) on stock prices at PT Baramulti Suksessarana Tbk during the 2014–2023 period. TATO is an activity ratio that measures how efficiently a company utilizes its total assets to generate sales. This research employs a quantitative associative approach using secondary data obtained from the company’s annual financial statements published by the Indonesia Stock Exchange. Data were analyzed using simple linear regression to determine the relationship between the independent variable (TATO) and the dependent variable (stock price). The results show that TATO has a positive and significant effect on stock prices, with a correlation coefficient of 0.859 and a significance value of 0.001 (p < 0.05). This indicates that the more efficiently a company uses its assets to generate sales, the higher its stock price will be. The findings support the signaling theory and efficient market hypothesis, suggesting that asset efficiency serves as a positive signal for investors in evaluating firm performance.

This study analyzes the effect of Total Asset Turnover, Debt to Equity Ratio, and Return on Assets on earnings management in mining companies listed on the Indonesia Stock Exchange during 2020–2024. Using a quantitative and causal research design, the study examines 18 purposively selected companies over five years, resulting in 90 observations. Data were analyzed through panel data regression using SPSS 26. The results show that Total Asset Turnover does not significantly affect earnings management, while Debt to Equity Ratio and Return on Assets have a significant influence. These findings indicate that profitability and leverage play important roles in shaping earnings management practices in the mining sector

This study aims to analyze the effect of Market Value Added (MVA), Price Book Value (PBV), and Total Asset Turnover (TATO) on stock prices of telecommunication subsector companies listed on the Indonesia Stock Exchange (IDX) during the period 2019–2023. The research employed a quantitative approach using multiple linear regression analysis. The sample consisted of three companies, PT Telkom Indonesia Tbk, PT Indosat Tbk, and PT XL Axiata Tbk, selected through purposive sampling. The results show that MVA and PBV have a significant positive effect on stock prices, while TATO has no significant effect. Simultaneously, MVA, PBV, and TATO significantly influence stock prices with a determination coefficient of 68.3%. These findings indicate that investors place greater emphasis on value-added and market perception indicators rather than asset efficiency in making investment decisions within the telecommunication subsector. This study provides practical implications for company management to enhance value creation through innovation and strategic asset management, as well as academic contributions to enrich the literature on stock price determinants in the Indonesian capital market.

This study aims to analyze the effect of Total Asset Turnover (TATO) and Debt to Equity Ratio (DER) on stock prices at PT Unilever Indonesia Tbk for the period 2014 to 2023. This research uses a quantitative approach with an associative type of research. The data used is secondary data obtained from the company's annual financial statements and the official website of the Indonesia Stock Exchange. The data analysis method used is multiple linear regression, preceded by classical assumption tests to validate the model. The results show that partially, DER has a significant effect on stock prices, while TATO does not have a significant effect. However, simultaneously, both TATO and DER have a significant influence on stock prices. This indicates that the company’s capital structure plays an important role in influencing stock value in the capital market. Therefore, it is recommended that company management be more prudent in managing debt and improving asset utilization efficiency to attract investors and maintain the company’s stock price stability in the market.

This study aims to explain and also prove the hypothesis regarding the effect of total asset turnover (TATO), debt to equity ratio (DER), current ratio (CR), and net profit margin (NPM) on profit changes in coal sub-sector companies listed on the Indonesia Stock Exchange in 2020-2021. The study uses quantitative research using purposive sampling techniques, the population is coal sub-sector companies and a sample of 32 financial reports from 8 companies in 2020-2023. The analytical techniques used are descriptive analysis, panel data estimation methods, classical assumption tests, t-tests (partial), F-tests (simultaneous), and coefficients of determination (R2). The results of the research that has been conducted, it can be concluded that total asset turnover partially does not have a significant effect on profit changes. The debt to equity ratio variable partially has a positive and significant effect on profit changes. The current ratio variable partially has a positive and significant effect on profit changes. The net profit margin variable partially has no effect on profit changes with. Simultaneously, the variables total asset turnover, debt to equity ratio, current ratio, and net profit margin influence changes in profit.

This study aims to analyze and compare the financial performance of PT Asuransi Dayin Mitra Tbk and PT Asuransi Jasa Tania Tbk in 2023 using the DuPont analysis method. The data used in this study are the financial statements of both companies for the year ended December 31, 2023. The analysis was conducted by calculating the net profit margin (NPM), total asset turnover (TATO), financial leverage (EM), and return on equity (ROE) of each company. The results indicate that PT Asuransi Dayin Mitra Tbk achieved better financial performance with an ROE of 5.66%, while the ROE of PT Asuransi Jasa Tania Tbk was only 1.24%. PT Asuransi Dayin Mitra Tbk outperformed in TATO and EM, whereas PT Asuransi Jasa Tania Tbk demonstrated a higher NPM. These findings provide practical implications for insurance company management and investors in decision-making processes. However, this study has limitations in terms of sample size, time period, and its focus on financial factors. Further research is needed to explore non-financial factors influencing the performance of insurance companies.

This research compares the financial performance of insurance companies in Indonesia using the Du Pont method, identifies the determinants of differences in profitability and efficiency, and provides strategic recommendations. The methodology involves analyzing the 2023 audited financial statements of PT Asuransi Dayin Mitra Tbk and PT Asuransi Bintang Tbk as samples, applying the Du Pont method, financial ratios, and qualitative analysis. The results reveal a significant difference in profitability, with PT Asuransi Dayin Mitra Tbk excelling in net profit margin, asset turnover, and a conservative capital structure, while PT Asuransi Bintang Tbk outperforms in underwriting risk management, claims handling, and aggressive marketing strategies. Strategic recommendations include maintaining strengths, exploring revenue growth, enhancing cost efficiency, and adjusting capital structure. This research contributes to understanding the dynamics of financial performance in the Indonesian insurance industry. 

The aim of this research is to analyze Liquidity, Solvency, Profitability, Activity, Investment Ratios in Assessing Financial Performance in Telecommunication Companies Listed on the IDX in 2020 - 2022. The method used in this research is a quantitative descriptive method, the data in this research uses data secondary. Based on the research results, it shows that the Liquidity Ratio of PT. Inti Bangun Sejahtera, Tbk in 2021 was measured based on the Current Ratio of 280.86% which was declared very good in assessing Financial Performance. PT Solvency Ratio. Inti Bangun Sejahtera, Tbk in 2021 was measured based on the Debt to Asset Ratio of 31.03% which was declared very good in assessing Financial Performance. Profitability Ratio PT. Solusi Tunas Pratama Tbk in 2022 based on a Net Profit Margin of 49.59% is declared very good in assessing Financial Performance. The Activity Ratio which is measured based on the Total Asset Turnover Ratio is stated to be not good in assessing Financial Performance. Investment Ratio PT. Bali Towerindo Sentra Tbk in 2022, which was measured based on a Dividend Yield of 18.43%, was declared very good in assessing the Financial Performance of telecommunications companies listed on the IDX in 2020 - 2022.

This study aims to determine the Effect of Liquidity, Solvency, Activity, and Profitability on Company Value in Automotive Sub-Sector Companies Listed on the Indonesia Stock Exchange for the 2019-2022 Period. This type of research is quantitative research and has a total population of 15 companies. For sample collection, this study uses a purposive sampling technique to obtain a sample size of 10 companies. The data was analyzed using panel data regression through the Eviews 10 program. Based on the results of the partial test, Liquidity (Current Ratio), Solvency (Debt to Equity Ratio), and Activity (Total Assets Turn Over) have a negative and insignificant effect on Company Value (Price to Book Value), while Profitability (Return on Assets) has a positive and significant effect on Company Value (Price to Book Value). Simultaneously, Liquidity (Current Ratio), Solvency (Debt to Equity Ratio), Activity (Total Asset Turnover), and Profitability (Return on Assets) have a significant effect on Company Value.

The purpose of this study is to analyze the financial performance of Dalton hotel using  liquidity ratio and activity ratio. Qualitative data analysis method is used in this study. The finding shows that in the financial statements at the Dalton hotel in the period of 2018-2020, there are fluctuations in the level of liquidity that has been achieved, which in the aspect of liquidity ratio using current ratio calculations, it that can be declared liquid/healthy. Meanwhile, if measured by the aspect of quick ratio, it is also declared liquid/healthy. In terms of cash ratio  in 2018 it is declared not liquid/unhealthy, while in 2019 and in 2020 it was declared  liquid/healthy. Of these theree aspects, it can be seen that the liquidity rate of Dalton hotel in 2018-2020 is quite good. In the activity ratio of the 2018-2020 period, obtained results where that asset TurnOver can be declared unhealthy/bad. However, in the inventory turnover ratio and receivable turnover ratio, it can be declared halthy/good.

This study aims to determine the effect of (1) Current Rasio (CR), (2) Total Aset Turn Over (TATO), (3) Debt to Equity Rasio (DER) on profitability in transportation companies which listed on the Indonesia Stock Exchange (BEI) in 2019-2020. The method used to determine the sample is purposive sampling. The sample used in this research are 26 transportation companies which listed in Indonesia Stock Exchange. Data analysis technique used is multiple linear regression analysis. The result of the research shows that liquidity ratio (CR) has negative and not significant influence on profitability (ROE) because the current ratio of good transportation company means that there is decrease the profit because the profit is used to pay its short term debt. Activity ratio (TATO) has positive and significant influence on profitability (ROE) to rapid asset turnover indicates the ability of transportation companies to earn profits. Solvability ratio (DER) has negative and not significant influence on profitability (ROE) because transport companies tend to increase debt although not necessarily increase profit. It can be concluded that profitability can be influenced by liquidity, activity and solvability good for company. Transportation companies should pay more attention to financial performance to know the development of a company.

This research aims to determine the effect of profitability ratios and activity ratios on profit growth at PT. Astra Agro Lestari during the 2012-2021 period. The independent variables used to measure profitability ratios are return on investment (ROI) and Gross Profit Margin (GPM), the independent variables used to measure activity ratios are measured by Receivable turnover (RTO) and Fixed asset turnover (FATO). The dependent variable used in this research is profit growth. The data in this study uses secondary data, namely financial reports for 10 years, starting from 2012-2021 at PT. Astra Agro Lestari Tbk. The data analysis techniques used are the classical assumption test, multiple linear regression analysis, correlation coefficient, coefficient of determination t test and f test. The results of research using the t test show that the return on investment (ROI) variable has no significant effect on profit growth, the Gross Profit Margin (GPM) variable has no significant effect on profit growth, the Receivable Turnover (RTO) variable has no significant effect on profit growth and the Fixed variable asset turnover (FATO) has no significant effect on profit growth.  

This study intends to examine the financial performance of tourist industry enterprises listed on the Indonesian stock exchange from 2018 until 2021, both before and after the Covid-19 outbreak. The following indicators of financial ratios are used to assess a company's financial performance: liquidity (Current Ratio and quick ratio), solvency (debt-to-asset ratio and debt-to-equity ratio), activity (total asset turnover and working capital), and profitability (Return On Assets and Return On Equity). The data used in this study is secondary data from Indonesia Stock Exchange in the form of the 2018-2020 Annual Report. 2018 and 2019 financial reports for the situation before the COVID-19 pandemic and 2020 and 2021 annual reports for the situation during the COVID-19 pandemic. According to this study's findings, there are notable differences in the debt-to-equity, debt-to-asset, return-on-asset, return-to-equity, and total asset turnover before and after the COVID-19 pandemic. Meanwhile, the quick ratio and debt-to-equity ratio are not significantly different

This study aims to determine the impact of the dependent variable on profit changes with the four independent variables consisting of the current ratio, total asset turnover, debt to equity ratio and net profit margin. This type of research used is a quantitative method. The samples used were 11 food and beverage companies listed on the Indonesia Stock Exchange in 2016-2021. The sampling technique used is purposive sampling. The data analysis method used is multiple linear regression analysis using the SPSS 22 program. The results showed that the current ratio has a negative effect on changes in earnings and total asset turnover, debt to equity ratio, net profit margin has no effect on changes in profits.